Factsheet: Environmental pollution tax

Environmental pollution tax

Key Information
Full name of Instrument & Measure (English): 
Law of the Republic of Lithuania on Environmental Pollution Taxes for Renewable Energy
Full name of Instrument & Measure (native language): 
Lietuvos Respublikos Mokesčio už aplinkos teršimą įstatymas (Valstybės žinios, 1999, No 47-1469; 2002, No 13-474; 2005, No 47-1560; 2011, Nr.164-7798; 2013, Nr. 55-2728)
An environmental pollution tax has to be paid for stationary sources of pollution by operators of fuel-burning installations with a nominal thermal capacity higher than 50 MW. This also applied to operators using at least one solid fuel boiler whose thermal capacity amounts to or exceeds 0.5 MW and operators using incinerators whose thermal capacity amounts to or exceeds 1 MW (Appendix 1 Item 1.1; Appendix 2 Items 5, 6 Order No. 80/2002 as amended on 29.06.2005). Operators using biogas, solid and liquid biomass are exempt from environmental pollution tax for all stationary source emissions resulting from the use of liquid biomass (Art. 5 Par. 4 Law on Environmental Pollution Taxes).
Stimulate the use of biogas and biomass in fuel burning installations.

Sector/Topic targeted:

Responsible Authority: 
Lietuvos Respublikos aplinkos ministerija – Ministry of Environment of the Republic of Lithunia


Year Instrument & Measure Started: 
Year Last Instrument & Measure was last Amended: